{"id":202450,"date":"2018-09-28T14:00:56","date_gmt":"2018-09-28T08:30:56","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=202450"},"modified":"2019-03-07T16:52:45","modified_gmt":"2019-03-07T11:22:45","slug":"packing-and-affixing-brand-names-amount-to-manufacturing-appellants-held-liable-to-pay-duty","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/28\/packing-and-affixing-brand-names-amount-to-manufacturing-appellants-held-liable-to-pay-duty\/","title":{"rendered":"Packing and affixing brand names amount to manufacturing; appellants held liable to pay duty"},"content":{"rendered":"

Customs Excise & Service Tax Appellate Tribunal (CESTAT): <\/strong>This appeal was filed before V. Padmanabhan, Member (Technical) against the decision of Commissioner of Customs who upheld the order of Adjudicating Authority imposing duty on the appellants.<\/p>\n

Facts of the case are such that a search was conducted during which Departmental Officer found and seized goods i.e. automobile parts as specified in the 3rd Schedule of the Central Excise Act with brand name \u2018VIKING\u2019 and \u201cVIZA\u2019 from both appellant\u2019s premise. Show cause notices were issued by the adjudicating Authority to the appellants after the investigation were concluded. They were alleged with manufacture of goods which did not belong to them and thus were not entitled to the benefit of the Small Scale Exemption. It was stated that they were supposed to pay duty along with interests and penalties. Adjudicating officer\u2019s order was challenged before the Commissioner where it was upheld and hence this appeal before the Tribunal was filed.<\/span><\/p>\n

Appellants showed their respective trademark registration document that \u2018VIKING\u2019 and \u2018VIZA\u2019 were registered trademarks of the appellants hence they were entitled to SSI benefit. Appellants contended that respondent seized both the appellants\u2019 goods in a consolidated way which was later denied by respondent. Respondent while negating the contentions of appellants stated that appellant were liable to pay duty as they were involved in activity of packing and affixing brand name which amounts to manufacture of a good and thus they cannot seek the benefit of SSI. They submitted that appellants need to pay duty for goods belonging to other appellant which was found on their premises.<\/span><\/p>\n

\u00a0<\/span>Tribunal was of the view that appellants were liable to pay duty for those goods labeled with other appellant\u2019s trademark. Both the appellants were given benefit of SSI with respect to the goods under their respective brand names and for goods having brand names of the other appellant they were liable to pay duty. Tribunal ordered Adjudicating authority to requantify the duty demanded. [Vee Kay Enterprises v. Comrr. of Excise, 2018 SCC OnLine CESTAT 870<\/b><\/a>, decided on 24-09-2018]<\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before V. 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Anjani Kumar (Technical Member), partly allowed a petition in which the issue was as to whether the credit of Excise Duty\/Additional Customs Duty (CVD) on inputs and capital goods and credit of Service Tax\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":282001,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/20\/supreme-court-dont-rely-on-crowd-sourced-resouces-like-wikipedia-caution-courts-adjudicating-authorities-legal-research-updates-knowledge-news\/","url_meta":{"origin":202450,"position":4},"title":"Don’t rely on crowd sourced resources like Wikipedia; Supreme Court cautions Courts & Adjudicating Authorities","author":"Prachi Bhardwaj","date":"January 20, 2023","format":false,"excerpt":"The Supreme Court's observation came after the Commissioner of Customs (Appeal) had referred to Wikipedia for coming to the conclusion in a case under the Central Excise Tariff Act, 1985.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Wikipedia","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-140.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":269164,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/05\/can-tcs-collected-from-sale-of-scrap-be-included-in-the-assessable-value-for-charging-excise-duty-cestat-answers\/","url_meta":{"origin":202450,"position":5},"title":"Can TCS collected from sale of scrap be included in the assessable value for charging Excise Duty? CESTAT answers","author":"Editor","date":"July 5, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal holding that TCS collected from sale of scrap cannot be included in the assessable value for charging excise duty which was filed by the aggrieved on the dismissal\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/202450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=202450"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/202450\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=202450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=202450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=202450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}